A new approach in auditing incorporated technology

In recent years, increasing volume of transactions in accounting departments, lead the auditors to choose more efficient and effective audit techniques. New audit techniques incorporated technology may improve the effectiveness and efficiency of auditing procedures. The purpose of this study is mainly identifying the technologies that introduce new approaches to auditing and computer assisted auditing tools. Latest developments in Electronic Data Processing (EDP), Information Technologies (IT), Information Systems (IS) and E-commerce operations, auditors faces the problem of expanding their technological knowledge and skills. To accomplish this, audit firms provide their professional staff various technology tools. This study provides guidance on the use of new auditing tools. It also tries to analyze the dependency of personal features like age, sex and education level, title, efficiency, type of audit service, phase of audit and complexity of new audit technologies to adoption of computer assisted auditing tools in Turkish auditing sector. This study suggests that firms investing in computer assisted technology tools should carefully consider the functionality of new types of audit software packages and provide technical trainings for auditors to ensure that the optimal benefit is derived from them. TEKNOLOJİ İLE BİRLEŞTİRİLMİŞ YENİ BİR DENETİM YAKLAŞIMI Son yıllarda muhasebe departmanlarındaki artan işlem hacmi, denetçileri daha etkin ve kullanışlı teknikler seçmeye yönlendirmiştir. Teknoloji ile birleştirilmiş yeni denetim teknikleri, denetim prosedürlerinin etkinliğini ve kullanışlılığını artırabilir. Bu çalışma, denetime yeni yaklaşımlar getiren teknolojilerin ve bilgisayar destekli denetim tekniklerin tanıtılmasını amaçlamaktadır. Bilgi İşlem Merkezi (BİM), Enformasyon Teknolojileri (IT), Enformasyon Sistemleri (IS) ve İnternet faaliyetlerindeki son gelişmelere bağlı olarak, denetçiler mesleki teknik bilgi ve kabiliyetlerini geliştirme sorunu ile karşı karşıya kalmaktadır. Bu nedenle denetim firmaları, çalışanlarına çeşitli teknolojik araçlar sunmaktadırlar. Bu çalışma yeni denetim tekniklerinin kullanımında yol gösterici niteliktedir. Ayrıca, Türk denetim sektöründe yeni denetim tekniklerinin benimsenmesinde etkili olan yaş, cinsiyet, eğitim gibi kişisel özellikler, ünvan, verimlilik, denetim hizmetinin türü, denetim sahası ve yeni denetim teknolojilerin karmaşıklığı gibi faktörlerin birbirleri ile olan ilişkisinin araştırılması da amaçlanmıştır. Bu çalışma bilgisayar destekli teknolojik araçları kullanan firmaların, denetim sürecine yeni yaklaşımlar getiren yazılım ve teknolojilerin işlevselliğini dikkate almaları ve bu teknolojilerden optimum fayda sağlanabilmesi için çalışanlara teknik eğitim verilmesinin gerekliliğine işaret etmektedir

Microstructural and Mechanical Properties Examination of High-Power Diode Laser-Treated R260 Grade Rail Steels Under Different Processing Temperatures

In the present study, high-power diode laser surface treatment was implemented to R260 grade steel with three different processing temperatures (1100 degrees C, 1200 degrees C, and 1300 degrees C) at the laser power of 1750W and scanning speed of 6mm/s, in order to identify the effect of various processing temperatures on the mechanical performance. According to the test results, the laser-treated sample at 1300 degrees C showed much better mechanical performance among the other laser-treated samples. It was found that the laser-treated sample at 1300 degrees C had about 3 times more surface hardness, a 43 pct increase in yield strength, and a 53 pct increase in toughness value compared to the untreated sample. Microstructural investigations showed that this surface treatment did not only generate a martensitic structure with a certain depth but also provided the formation of a fine pearlitic structure contributing to an increase in the mechanical properties. As a conclusion, it was found that the processing temperature is one of the critical factors affecting the mechanical properties in the laser hardening process. Moreover, the results demonstrated that this treatment method might be an alternative method to enhance the mechanical properties of existing rail steels online without the need for rail disassembly, reducing operational costs

Core sets in Kähler manifolds

The primary objective of this paper is to study core sets in the setting of m-subharmonic functions on the class of (non-compact) Kähler manifolds. Core sets are investigated in different aspects by considering various classes of plurisubharmonic functions. One of the crucial concepts in studying the structure of this kind of sets is the pseudoconcavity. In a more general way, we will have the structure of core defined with respect to the m-subharmonic functions, which we call m-core in our setting, in terms of m-pseudoconcave sets. In the context of m-subharmonic functions, we define m-harmonic functions and show that, in Cn(n≥2) and more generally in any Kähler manifold of dimension at least 2, m-harmonic functions are pluriharmonic functions for m≥2

Core Sets in Kahler Manifolds

The primary objective of this paper is to study core sets in the setting of m-subharmonic functions on the class of (non-compact) Kahler manifolds. Core sets are investigated in different aspects by considering various classes of plurisubharmonic functions. One of the crucial concepts in studying the structure of this kind of sets is the pseudoconcavity. In a more general way, we will have the structure of core defined with respect to the m-subharmonic functions, which we call m-core in our setting, in terms of m-pseudoconcave sets. In the context of m-subharmonic functions, we define m-harmonic functions and show that, in $\mathbb{C}^{n},\,(n \geq 2)$ and more generally in any Kahler manifold of dimension at least 2, m-harmonic functions are pluriharmonic functions for $m \geq 2$.Comment: 11 page

Targeted Therapies in Gastric Cancer and Future Perspectives

Advanced gastric cancer (AGC) is associated with a high mortality rate and, despite multiple new chemotherapy options, the survival rates of patients with AGC remains poor. After the discovery of targeted therapies, research has focused on the new treatment options for AGC. In the last two decades, many targeted molecules were developed against AGC. Currently, two targeted therapy molecules have been approved for patients with AGC. In 2010, trastuzumab was the first molecule shown to improve survival in patients with HER2-positive AGC as part of a first-line combination regimen. In 2014, ramucirumab was the second targeted molecule to improve survival rates and was suggested as treatment for patients with AGC who had progressed after first-line platinum plus fluoropyrimidine with or without anthracycline chemotherapy. Ramucirumab was the first targeted therapy acting as a single agent in patients with advanced gastroesophageal cancers. Although these two molecules were introduced into clinical use, many other promising molecules have been tested in phase I - II trials. It is obvious that in the near future many different targeted therapies will be in use for treatment of AGC. In this review, the current status of targeted therapies in the treatment of AGC and gastroesophageal junction tumors, including HER (2-3) inhibitors, epidermal growth factor receptor inhibitors, tyrosine kinase inhibitors, antiangiogenic agents, c-MET inhibitors, mammalian target of rapamycin inhibitors, agents against other molecular pathways fibroblast growth factor, Claudins, insulin-like growth factor, heat shock proteins, and immunotherapy, will be discussed.WoSScopu